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حسابدار گرگان - نحوه ثبت دریافت مشارکت مدنی

نحوه ثبت دریافت مشارکت مدنی

 

نوشته شده توسط:زمان دیلمی نیا

سلام خدمت دوستان
ثبت زیر نحوه ثبت دریافت مشارکت مدنی از بانک می باشد و چگونگی تبدیل بهره بانکی به هزینه های قابل قبول شرکت

شركت الف وام مشاركت مدنی در تاریخ 05/11/91 بمبلغ یك میلیارد ریال با نرخ 25% از بانكملی به سررسید 01/05/92 دریافت نمود ، بهره این وام چه مبلغی می باشد ؟
جواب :
مبلغ وام * نرخ بهره = بهره سالیانه
بهره سالیانه / تعداد روزهای سال * مدت وام = بهره وام
10000000000*25% = 2500000000 بهره سالیانه
مدت این وام بشرح ذیل محاسبه میگردد
همن 91 - 26 روز
اسفند 91 - 30 روز
فروردین 92 - 31 روز
اردیبهشت 92 - 31 روز
خرداد 92 - 31 روز
تیر 92 - 31 روز
جمع مدت وام می شود 180 روز
2500000000/366*180=1229508197 بهره وام دریافتی از بانكملی با نرخ 25% به مدت 180 روز
امسال چون سال كبیسه می باشد مدت سال 366 در نظر گرفته شده است .
در ضمن خواهشمندم دوستان ثبت حسابداری آنرا بزنند .
ادامه مطلب ...
با سلام موضوع خوبی هست اگه دنبال بشه

91/11/05- بانک    10.000.000.000
سود سنوات آتی  1.229.508.197
                       تسهیلات دریافتی   11.229.508.197
در هنگام دریافت تسهیلات

91/12/30 - هزینه بهره تسهیلات   375.683.060
                              سود سنوات آتی   375.683.060
بابت محاسبه سود محقق شده سال91 - 55روز

92/05/01 - تسهیلات دریافتی  11.229.508.197
             هزینه بهره تسهیلات  853.825.137
                               سود سنوات آتی   853.825.137
                                               بانک    11.229.508.197
ثبت بهره و پرداخت تسهیلات

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